GST on coronary stents classified under Schedule 1 attracts a concessional rate for stents and stent systems used with catheters. Coronary stents and coronary stent systems for use with cardiac catheters are classified as goods under Schedule 1 and are subject to GST @ 5% for the period up to 21-09-2025, applying the concessional rate to both standalone stents and integrated stent systems at the point of supply.
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Provisions expressly mentioned in the judgment/order text.
GST on coronary stents classified under Schedule 1 attracts a concessional rate for stents and stent systems used with catheters.
Coronary stents and coronary stent systems for use with cardiac catheters are classified as goods under Schedule 1 and are subject to GST @ 5% for the period up to 21-09-2025, applying the concessional rate to both standalone stents and integrated stent systems at the point of supply.
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